A Dallas business owner has been convicted of failing to pay over $3 million in employment taxes withheld from her employees. The conviction was announced by Acting United States Attorney for the Northern District of Texas, Nancy E. Larson.
Heaven Marie Diaz, 57, was indicted in 2023 and found guilty on all five counts after a four-day trial. The jury reached their decision in less than an hour.
Diaz, who owned and operated Pursuit of Excellence, a staffing company based in Dallas, withheld payroll taxes from her employees between 2015 and 2017 but did not remit these funds to the IRS. Former employees and her accountant testified that they warned Diaz about her tax obligations. Despite these warnings, she used the funds for personal expenses such as international travel, luxury goods, and a $10,000 monthly rent on a home in Preston Hollow. Diaz claimed these were business expenses.
Acting U.S. Attorney Nancy E. Larson stated, “This defendant defrauded taxpayers and stole from her employees so that she could live lavishly.” She added that Diaz is now being held accountable for her actions due to the diligent work of investigative agents.
Christopher J. Altemus Jr., IRS Criminal Investigation Special Agent in Charge of the Dallas Field Office, commented on the verdict: “The jury’s guilty verdict is a stark reminder that anyone who betrays the trust of employees and their responsibilities to the IRS will face the full weight of accountability.”
Diaz’s sentencing is scheduled for September 2025 before United States Chief District Judge David C. Godbey. She faces up to five years in federal prison for each count.
The case was investigated by IRS Criminal Investigation with prosecution led by Assistant U.S. Attorneys Ryan P. Niedermair and Joshua D. Detzky, alongside contributions from Appellate Division Assistant U.S. Attorney Elise Aldendifer and former Assistant U.S. Attorneys Marcus Busch and Jenna Rudoff.
